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All Journal Jurnal Ekonomi dan Bisnis Islam Community Development Journal: Jurnal Pengabdian Masyarakat JRABA International Journal of Applied Business and International Management
Sinulingga, Rizky Amalia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : JRABA

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PENGARUH DUKUNGAN ATASAN, KEJELASAN TUJUAN, DAN PELATIHAN TERHADAP PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BANYUWANGI Sedianingsih, Sedianingsih; Safitri, Yunita Eka; Sinulingga, Rizky Amalia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46036

Abstract

The purpose of this study is to examine the effect of supervisor support on the implementation of Regional Financial Accounting Systems (SAID). This study usea quantitative method using primary data in the form of questionnaires. Questionnaires amounting to 100 were distributed to employees of the regional apparatus organization in Banyuwangi district who held positions as heads of agencies, secretaries, and finance departements. The results of the respondent's answers from filling out the questionnaire were processed using partial least square (PLS)analysis using the Smart PLS application.The results of this study indicate that supervisor support influences the implementation of AND, clarity of purpose does not affect the implementation of SAKD, and training affect the implementation of SAKD.The results of this study are expected to be a source of consideration and input for the local government on how organizational behaviour can influences SAKD to provide a transparent and accountable information. Supervisor support and training can support employees to generate financial reportswithin providing resources (systems) to facilitate their work.
Co-Authors Abdullah, Syahidah Al Mustofa, Muhammad Ubaidillah Aly, Muhammad Nilzam Amaliyah, Amaliyah Apsari, Citra Widhi Bambang Suharto Dien Mardhiyah Dimisqiyani, Erindah Firdaus, Aji Akbar Gagas Gayuh Aji, Gagas Gayuh Imron Mawardi Kirana, Angkita Wasito Kristanto, Damar Safitri, Yunita Eka Saptowati, Errin Dwi Sedianingsih, Sedianingsih Tika Widiastuti